ChartAcc: FVPL - Fair Value through Profit and Loss Account - Definition under Finacial Instruments IAS 39

FVPL - Fair Value through Profit and Loss Account - Definition under Finacial Instruments IAS 39

Thursday, August 9, 2012

www.ChartAcc.com - FVPL - Fair Value through Profit and Loss Account is defined under Financial Instruments as follows:

Financial Asset or Financial Liability
that is "held for trading" or "treated as such" upon initial recognition.

for full Classification of Financial Instruments visit here.

for individual classifications visit below:

FVPL - Fair Value through Profit and Loss Account
HTM - Held to maturity
LR - Loans and receivables
AFS - Available for sale

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Theme - Financial Instruments, FVPL, IAS 39, IFRS and IAS

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